随着政府机构改革和职能转换的逐步到位,政府在中小企业管理方面的工作也正在趋于系统化、规范化。自1998年以来,已先后下发了一批鼓励和促进中小企业发展的政策规定,用于指导和扶持中小企业的发展。但是,就促进中小企业发展的财税方面的政策,还有许多工作要做。具体政策建议如下。 With the reform of government agencies and the gradual transfer of functions, the government’s work on SME management is also becoming more systematic and standardized. Since 1998, a number of policies and regulations have been issued to encourage and promote the development of SMEs for the guidance and support of the development of SMEs. However, much remains to be done to promote fiscal and taxation policies for the development of SMEs. Specific policy recommendations are as follows.